Aug 12, 2015

Tax: Characterization of Penalties / Proceedings

Guindon v. Canada, 2015 SCC 41 (CanLII)

Proceedings under s. 163.2 are of an administrative nature, so the Appellant herein is not a person “charged with an offence” and accordingly the protections under s. 11 of the Charter do not apply.

Note: These brief summaries were originally prepared for Supreme Advocacy LLP’s weekly newsletter which covers Supreme Court of Canada appeals and leaves to appeal.